A corporation that expects to incur an income tax liability to North Carolina of $500 or more during the taxable year must submit a declaration of estimated tax.

North Carolina law provides for an extension of time to file a North Carolina corporate tax return (Form CD-405, CD-401S, or CD-418). When timely filed, Form CD-419 extends the due date of the return by six months.

Employers who withhold an average of $2,000 or more each month of North Carolina income tax, must file their withholding tax returns and pay tax withheld, at the same times they are required to file the returns and pay the tax withheld on the same wages for federal income tax purposes.

A personalized version of this form is available. This form must be printed and filled out by hand.  For periods not accessible through the personalized vouchers, use handwritten vouchers.

Local Government Sales and Use Tax Distribution report for the month ending November 30, 2017.

The 2017 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2017 Tax Law Changes by taxing schedule and General Statute.

Pursuant to the requirement of Section 305 of the Streamlined Sales and Use Tax Agreement, the databases at the following links specify the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions as of the dates indicated for each database.

Use for November 2017 and prior

This return is to be filed by NC licensed motor fuel transporters who transport motor fuel with a North Carolina destination or who export motor fuel out of North Carlolina.

Applicable Forms
GAS-1301, Motor Fuel Transporter Return
GAS-1301 Instr., Motor Fuel Transporter Return Instructions
GAS-1301DS, Motor Fuel Transporter Schedule of Deliveries

Use for November 2017 and prior

An Excise Tax return required to be filed by a fuel alcohol and biodiesel provider licensees who produce ethanol or biodiesel; or import ethanol or biodiesel outside the terminal transfer system into North Carolina by rail, marine vessel or transport truck

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